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BARTON v. U.S.

No. 92-1956.

988 F.2d 58 (1993)

John R. BARTON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee, Ray B. McMartin, Defendant. UNITED STATES of America, Counter-Claimant-Appellee, v. John R. BARTON, Counter-Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 11, 1993.

Attorney(s) appearing for the Case

James R. Brown, Omaha, NE, argued (James W.R. Brown and William C. Brown, on brief), for plaintiff-appellant.

Sally Schornstheimer, Washington, DC, argued (James A. Bruton, Gary R. Allen and Kenneth L. Greene, on brief), for defendant-appellee.

Before FAGG, BEAM, and HANSEN, Circuit Judges.

FAGG, Circuit Judge.

McMartin Industries, Inc. failed to pay over to the government federal income and social security taxes withheld from employees' wages for parts of 1984 and 1985. The Internal Revenue Service (IRS) assessed John R. Barton, the corporation's executive vice president and secretary, for these unpaid taxes under 26 U.S.C. § 6672, which permits the IRS to collect unpaid taxes from persons responsible for a corporation's failure to pay. After Barton...

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